My answer is: 1. The catering industry adopts inventory accounting and sales, and the physical liability system. For example, at the end of last month, the book inventory of beef was 31 kilograms, and the amount was 911 yuan. The amount of 711 kilograms purchased this month was 21,111 yuan, and the actual inventory at the end of this month was 51 kilograms, with the amount of 1,511 yuan. The quantity of beef consume this month is 31+711-51 = 681 kg, Amount =911+21111-1511=21411 yuan Entry is borrowed: main business cost 21411 yuan loan: raw materials-beef 21411 yuan 2. When the reason for the surplus wine has not been found out: borrowed: inventory goods-a wine 15 yuan loan: property gains and losses to be processed 15 yuan 3, Find out if the reason is that the purchase is not recorded, then borrow it: the profit and loss of the property to be processed is RMB 15. Loan: accounts payable-a company borrows RMB 15 if it is an inventory profit. Loan: the business income is RMB 15.